We're dividing 27660860 by 44 
We want to divide 27660860 by 44.

Step 1:
When dividing 2 by 44, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 44

Let's proceed to step 2:
When dividing 27 by 44, we get 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 44

Going ahead to step 3:
The number 44 fits into 276 6 times, leaving a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 264 from 276 and we're left with 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 44

Going ahead to step 4:
126 divided by 44 is 2 with a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 62.0
If we subtract 88 from 126, we get 38.
Include the next digit (0) from the dividend after 38, then repeat: 380 / 44

Step 5:
44 goes into 380 8 times with a remainder of 28.
The next digit of our result is 8. 
Result so far: 628.0
Subtract 352 from 380 to get 28.
Bring next digit (8) of the dividend behind the 28 and repeat the process: 288 / 44

Advancing to step 6:
When dividing 288 by 44, we get 6 with a remainder of 24.
The next digit of our result is 6. 
Result so far: 6286.0
Deduct 264 from 288 and we're left with 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 44

Going ahead to step 7:
When dividing 246 by 44, we get 5 with a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 62865.0
Deduct 220 from 246 and we're left with 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 44

Moving on to step 8:
44 goes into 260 5 times with a remainder of 40.
The next digit of our result is 5. 
Result so far: 628655.0
If we subtract 220 from 260, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
400 divided by 44 is 9 with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 628655.9
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 628655.9
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 11:
When dividing 400 by 44, we get 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 628655.909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
44 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 628655.909
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 13:
If we divide 400 by 44, we get 9 and a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 628655.90909
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 14:
44 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 628655.90909
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 15:
When dividing 400 by 44, we get 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 628655.9090909
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 16:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 628655.9090909
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 628655.9090909, with a leftover of 4e-08.